FORM 1
[See Rules 4 & 5(1)]
Application for compulsory / voluntary (strike out whichever is not applicable) registration under section 26 or section 27 of the West Bengal Sales Tax Act, 1994
Street:
District
Premises No.
City/Town:
Pin Code:
Rented
Leased
Rent Free
Other
Partnership
Private Ltd Company
Address
Status
(ii)
2.
1.
3.
R.C. No. under CST Act
3
.
(Tick which are applicable)
15. Broad categories of goods dealt in:
16. Details of Bank Account:
I, . . . . . . . . . . . . . . . . . . . . do hereby declare that the above statements are true to the best of my knowledge and belief.
Please use separate sheet wherever space is inadequate.
Please use the broad categories as clarified by the Directorate of commercial Taxes, West Bengal.
N. B. Subject to the conditions and restrictions provided in sub-section (2), or sub-section (2A), of section 17 of the West Bengal Sales Tax Act. 1994 and the rules made thereunder, the letters and commodity (commodities) mentioned against such letter (s) in the box against the paraghaph no. 15 of this form have the meaning :
W- The dealer should mention those goods against the letter 'w' in the box, which he intends to purchase from another dealer within West Bengal, by paying tax at the rate specified in sub-clause (iii) of clause (a) of sub-section (2) of section 17, for sale within the meaning of sub-section (1) of section 15.
B- The dealer should mention those goods other than taxable goods or newspapers, against the letter 'B' in the box for which he intends to purchase raw materials, plant and machinery and spare parts and accessories thereof and consumable stores from another dealer within West Bengal by paying tax at the rate specified in sub clause (i) of clause (b) of sub-section 17 for use by him directly in the manufacture for sale in West Bengal of such goods.
M- The dealer should mention those taxable goods or newspapers against the letter 'M' in the box, for which the intends to purchase raw materials, plant and machinery and machinery and apare parts and accessories thereof sub- clause (ii) of clause (b) of sub-section (2) of section 17 for use by him directly in the manufacture for sale in West Bengal of such goods.
K- The dealer should mention those class of classes of goods against the letter 'K' in the box which he intends to purchase from another dealer within West Bengal by, paying tax at the rate specified in clause (d) of sub-section (2) of section 17, for use by him directly in connection with the raising of coal for sale.